Maryland Statutes
Tax - Property
Title 6 - Taxable Property; Imposition of Tax; Setting Tax Rates

Subtitle 1 - Taxable Property

Section 6-101 - Property Subject to Tax - (a) (1) Except as otherwise provided in this article, all...

Section 6-102 - Tax on Leasehold Interests - (a) Except as otherwise provided in this section, a leasehold...

Section 6-103 - Operating Property of Railroads or Public Utilities - Operating property of a railroad or public utility located in...

Section 6-104 - Stock in Business of Manufacturing or Commercial Business - Except as otherwise provided in §§ 7-222 and 7-226 of...

Subtitle 2 - Imposition of Taxes

Section 6-201 - Imposition of State Property Tax - (a) Except as otherwise provided in this article, the State...

Section 6-202 - Imposition of County Property Tax - The Mayor and City Council of Baltimore City or the...

Section 6-203 - Imposition of Municipal Corporation Property Tax - (a) Except as otherwise provided in this article, the governing...

Section 6-204 - Imposition of Taxes for Taxable Year - Except as otherwise provided by this article, property tax is...

Subtitle 3 - Setting Property Tax Rates

Section 6-301 - Setting of State Property Tax Rate - (a) Except as provided in subsection (b) of this section,...

Section 6-302 - Setting of County Property Tax Rate - (a) Except as otherwise provided in this section and after...

Section 6-303 - Setting of Municipal Corporation Property Tax Rate - (a) (1) Except as provided in paragraph (2) of this...

Section 6-304 - No Additional Law Necessary for Special Rate - If a special rate of county or municipal corporation property...

Section 6-305 - County Tax Rate in Certain Municipal Corporations - (a) In this section, “tax setoff” means: (1) the difference...

Section 6-305.1 - County Tax Rate in Certain Municipal Corporations -- Frederick County - (a) In this section, “tax setoff” means: (1) the difference...

Section 6-306 - County Tax Rate in Certain Other Municipal Corporations - (a) In this section, “tax setoff” means: (1) the difference...

Section 6-307 - Services by a Municipal Corporation in Certain Counties - The governing body of Anne Arundel County or of Howard...

Section 6-308 - Constant Yield Tax Rate - (a) In this section, “taxing authority” means: (1) the county...

Subtitle 4 - Miscellaneous

Section 6-401 - Process of Determining Amount of Property Tax Due - (a) Except as otherwise provided in this article, to determine...